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        <FormAndLineReferenceDesc>Part X, Line 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>Sports ETA is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and a similar provision of North Carolina law. However, it is subject to federal income tax on any unrelated business taxable income. Sports ETA's IRS Form 990 is subject to review and examination by Federal and state authorities. Sports ETA believes it has appropriate support for any tax provisions taken, and therefore, do not have any uncertain income tax provisions that are material to the financial statements.</ExplanationTxt>
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        <PersonNm>John David</PersonNm>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 7a</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>The board of directors of National Association of Sports Commissions has the responsibility to assess thoughtfully whether the chief executive is being compensated at a level that is appropriate given the organization's budget size, location, and mission, using comparative data from peer organizations to evaluate and approve salary and benefit packages.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>The governing documents of the organization are available on the Ohio Secretary of State's website. The financial statements are available within the annual report which is available upon request. The conflict of interest policy is available upon request.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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</Return>